Sustainability · Data
Trustworthy ESG data takes more than gathering numbers. The flow: collection with clear metrics and sources, quality control and an audit trail, consolidation consistent with the financial boundary, then assurance readiness (third-party verification). The earlier the audit trail is built, the easier disclosure is to verify, including approaching PSPK.
| Stage | Focus |
|---|---|
| Collection | Clear metrics, sources, and owners; consistent format. |
| Quality control | Validation, reconciliation, and audit trail (where numbers come from). |
| Consolidation | ESG data boundary aligned with the financial consolidation boundary. |
| Assurance | Readiness for third-party verification (limited/reasonable). |
Independent third-party verification of the reliability of sustainability information, which can be limited or reasonable.
It depends on applicable provisions; many issuers add assurance voluntarily to boost credibility. Check the latest provisions.
Source consistency, weak audit trails, and Scope 3 data. An early collection system addresses these.
So every number can be traced to its source, a requirement for assurance and for reader and machine trust.
SAMCGI structures sustainability data and narrative to be traceable and assurance-ready, for issuers and SOEs. We prepare the discipline, not promise outcomes.
Compiled June 2026 from official sources. Regulations and practices evolve; verify the latest OJK/IDX/IAI/KNKG provisions before making decisions. This page is informational, not legal or accounting advice.